Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefit

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....Denial of SAFTA preferential treatment arose from questions about authenticity and verification of a Country of Origin certificate and classification of imported crude soyabean oil. The Tribunal found the certificate was produced, not rejected as fake, and no conclusive adverse report was obtained from the issuing authority; applying the presumption of genuineness and relevant precedent, the appellant was held entitled to the benefit of Notification No. 99/2011. Consequently the impugned order denying exemption was set aside and the appeal allowed with consequential relief.....